§ 8A-224. Local business tax imposed.  


Latest version.
  • No person shall engage in or manage any business, profession or occupation in the unincorporated areas of Miami-Dade County for which an local business tax is required by this article without first obtaining the required receipt or licenses from the County Tax Collector.

    With respect to each place where a business or profession is located, a separate local business tax receipt shall be required for each type of business, business classification or profession conducted therein. For purposes of this chapter, a business or profession will be deemed located where it exists at an identifiable physical location or where representation to the public has been made as to the situs of the business or profession. Fees or licenses paid to any regulatory board, commission or officer for permits, registration, examination or inspection shall be in addition to and not in lieu of any local business tax receipt required by this article.

    For the purpose of this chapter, any representation by any person representing of being engaged in any business, occupation or profession for which a local business tax is required under this chapter shall constitute evidence of the liability of such person to pay a local business tax, whether or not such person actually transacts any business or practices any profession. Displaying a sign or advertisement indicating the operation of business, occupation or profession at a given location, advertising a business, occupation or profession in the classified section of the telephone directory, or any other media, or publication shall also constitute evidence that such person is holding himself out to the public as being engaged in business, occupation or profession.

    For purposes of this chapter the issuance of a receipt or receipts to a business or professional shall not be deemed to constitute evidence of the business' or the professional's entitlement to conduct its activities pursuant to other provisions of applicable law.

    (Ord. No. 77-67, § 1, 9-20-77; Ord. No. 93-80, § 15, 7-29-93; Ord. No. 01-118, § 3, 7-12-01; Ord. No. 06-191, § 2, 12-19-06)

    Annotation— CAO 76-5.